Senior staff

Frank Breslin

Revenue Commissioner - Chief Collections Officer

Frank Breslin brings more than 31 years of experience in tax compliance to his position as Revenue Commissioner. Prior to his appointment, Mr. Breslin served as the Deputy Revenue Commissioner for the Tax Bureau from 2009 to 2015. As Deputy Revenue Commissioner, Mr. Breslin was responsible for directing the Accounting Operations, Compliance Operations, and Taxpayer Services Division of the Department of Revenue.

Throughout his career, Mr. Breslin held various leadership positions, including Compliance Operations Manager and Revenue Compliance Program Director. In these roles, he worked to implement and utilize technological advances to reduce the tax gap and increase taxpayer compliance.

Mr. Breslin earned his bachelor's degree in Business Administration from Temple University. He is an active member of the American Institute of Certified Public Accountants as well as the Pennsylvania Institute of Certified Public Accountants.

As Revenue Commissioner, Mr. Breslin utilizes a staff of more than 500 employees to maximize the collection of taxes, water charges, and other fees and fines owed to the City of Philadelphia. These funds provide support for Philadelphia schools and services.

With over a decade of experience in Philadelphia tax policy and administration, Marisa Waxman rejoined the Department of Revenue in 2014 to serve as Deputy Commissioner for Policy & Analysis on tax and water revenue issues. Today, Ms. Waxman serves as First Deputy Revenue Commissioner, concentrating on revenue policy, regulation, and programs, as well as communications and intergovernmental affairs. At present, she is excited about utilizing behavioral economics and data analysis to improve tax and water revenue administration.

Highlights of her earlier work with the Department of Revenue include managing the Tax Amnesty program, collecting over $70 million for the City and School District and serving as Staff Director for the 2009 Mayor's Tax Force on Tax Policy and Economic Competitiveness.
Ms. Waxman began her career with the City of Philadelphia in the City Controller's Office. She has also held positions with the City of Philadelphia's Office of Property Assessment and Office of the Director of Finance.

Ms. Waxman has twice left Philadelphia city government, expanding her experience and skills to enhance her capacity to have a positive impact on local tax policy and administration. She worked as a Senior Project manager of the New York City Department of Finance focusing on revenue collection and administration; and joined the staff of Economy League of Greater Philadelphia, where she researched and promoted local government performance improvements, budget analysis and process reform, civic education, and best practices.

Ms. Waxman holds a bachelor's and a Master of City Planning degree from the University of Pennsylvania and is a proud member of the 255th graduating class of Central High School. She is a member of the American Planning Association, maintaining accreditation with the American Institute of City Planning (AICP), and is active in several civic and non-profit organizations.

Dave Dorman was appointed Deputy Revenue Commissioner for the Tax Bureau on May 28, 2015. Currently he is responsible for the Department's tax programs, including the processing of all returns and payments, ensuring compliance of our tax laws, and servicing taxpayer requests for assistance.

Mr. Dorman has worked in the area of tax compliance for the City for 32 years, and has been involved in information-sharing between both the Internal Revenue Service and the Pennsylvania Department of Revenue. As Compliance Director, Mr. Dorman was responsible for all of Philadelphia’s compliance programs for both business and personal taxes.

Mr. Dorman graduated from LaSalle University in 1982 with a Bachelor’s Degree in business and a major in accounting. Mr. Dorman is also a member of the Buxmont Chapter of the Pennsylvania Society of Tax and Accounting Professionals.

Michelle L. Bethel was appointed to the position of Deputy Revenue Commissioner in charge of the Water Revenue Bureau in July of 2008. Prior to her appointment as Deputy Revenue Commissioner, Ms. Bethel worked for the Pennsylvania Department of Revenue in Harrisburg for 14 years. During her tenure there, she worked in various positions such as Tax Account Collections Technician, Work Leader, Supervisor, PC and LAN Administrator, Research Analyst, Information Technology Manager, Collections and Customer Service Call Center Assistant Manager, Bankruptcy Division Chief, Enforcement Division Chief, and Assistant Director for Administrative Services.

Ms. Bethel has extensive knowledge in customer service, collections, and compliance issues gained through working in increasingly responsible management positions. She also is a certified customer service and diversity trainer. Ms. Bethel holds a B.S. degree in accounting with a minor in public relations from Kutztown University and an MBA in human resource management from the University of Phoenix. Ms. Bethel is a native of Harrisburg, Pennsylvania, and is a proud member of Delta Sigma Theta Sorority Inc., a public service organization.

As Deputy Commissioner for Collections, Mr. Muniz is responsible for establishing, implementing, and monitoring enforcement strategy for all debts owed to the City of Philadelphia and the Philadelphia School District.

Prior to his appointment as Deputy Revenue Commissioner, Mr. Muniz worked as a Divisional Deputy City Solicitor for the City’s Law Department. During his nine-year tenure within the Law Department’s Tax Unit, he represented the City’s legal interests in the collection of delinquent business tax and water/sewer debts, and managed the day-to-day operations of the Tax Administration Division.

Mr. Muniz has a Bachelor of Arts from the University of Delaware. He received his Juris Doctorate and Master's degrees with honors from Widener University School of Law. He is admitted to practice before the Pennsylvania Supreme Court and is also barred in Puerto Rico.

Delores U. Davis is the Deputy Revenue Commissioner for Administration and Special Projects. Ms. Davis is responsible for providing leadership to the Administrative Services Division, including the Outgoing Mail Processing Center, Human Resources, Budget and Fiscal operations, and Office Services. Delores joined the City of Philadelphia's Revenue Department in September 2008, where she served as the Special Assistant to the Revenue Commissioner and advanced to become the Administrative Services Director.

Prior to her appointment to the Department of Revenue, Ms. Davis worked for the City of Philadelphia's Office of Human Resources for 19 years. During that time, Ms. Davis held a variety of leadership positions, including her most recent role as Deputy Director of Human Resources. In this role, she provided leadership to a group of HR Business Partners for the City’s Strategic Services Program.

Ms. Davis has many years of experience in pay evaluation, job design, labor relations, project management, recruitment, and employee testing and selection. She also has a passion for professional mentorship programs.

As Chief Counsel to the Revenue Department, Frances Ruml Beckley leads the Law Department’s group responsible for enforcing the collection of Philadelphia taxes and agency receivables, for advising the Administration and City Council on tax issues, and for representing the City in trial and appellate tax cases.

Ms. Beckley served as Chief Counsel from January 2011 to February 2014. From March 2014 to April 2016, she worked in the Appeals and Legislation Unit of the Philadelphia Law Department, where she focuses primarily on tax legislation and served as Counsel to the Philadelphia Water, Sewer and Storm Water Rate Board. Before coming to the City full-time, she had done consulting work for the Tax Unit and had worked in large law firms (including Drinker Biddle and Ballard Spahr) representing taxpayers in federal, as well as state and local tax matters. She graduated from Harvard College, Yale Law School and NYU’s LLM in Taxation program. Immediately after law school, she clerked for the Honorable Jose Cabranes (before his elevation from the District of Connecticut to the Second Circuit) and the Honorable Walter Stapleton (Third Circuit). She is a past chair of the Philadelphia Bar Association’s State and Local Tax Committee.

Tilahun Afessa began his professional career in 1980 working as a Finance Assistant for the Philadelphia Urban Coalition. After graduating from Temple University in 1983, he served for a brief period as an adjunct lecturer teaching accounting courses at Temple University.

Mr. Afessa joined the City of Philadelphia Department of Revenue in September 1984. He started working in the Tax Audit Unit as a Revenue Examiner Trainee and ascended the ranks over the years to become the manager of the unit. Mr. Afessa also worked as a member of the Technical Advisory Unit of the Revenue department. He served as the manager of that unit for two years prior to his appointment in September 2010 as Director of Policy, Planning, and Outreach. In this role, he was responsible for legislative affairs and for the development and coordination of initiatives, including building and maintaining relationships with stakeholders for the Revenue Department. In August 2015, Mr. Afessa was appointed to the position of Revenue Compliance Program Director, where he served a brief tenure before returning to his previous role as Director of Policy, Planning, and Outreach in May 2016.

Mr. Afessa is a Certified Public Accountant licensed to practice in the Commonwealth of Pennsylvania. Mr. Afessa received a Master of Business Administration (MBA) degree from Temple University and a Master of Science degree in Taxation (MST) from Philadelphia University.

Beth Jurman has over twenty years’ experience in enterprise engineering and software development with some of Philadelphia’s largest business partners including The Philadelphia Stock Exchange (NASDAQ), CIGNA, Independence Blue Cross and Comcast. Ms. Jurman is proud to bring her knowledge and experience to the City of Philadelphia’s Department of Revenue where she directs the technological efforts of Philadelphia’s tax and water billing initiatives.

Ms. Jurman holds a MA from Columbia University, a BA from the University of Pennsylvania, and a BS from Colorado State University.

Tom Wismer

Director of Accounting Operations

As the Director of Accounting Operations for the Department of Revenue, Tom Wismer supervises the Electronic Government Unit and the Accounting Control Divisions.

Mr. Wismer joined the Department of Revenue in 1981 upon graduating from Drexel University with a BS in Business Administration. He worked as an accountant in Water Revenue until 1987, when he was appointed Accounting Supervisor of Accounting Control for the Tax Revenue Bureau. In 1997 he was appointed Accounting Transaction Supervisor. When the Real Estate Tax system was merged into the tax system in 2003, he was appointed Revenue Accounting Manager.

Mr. Wismer has been a part of the Revenue department for more than 30 years.

Mark Harvey

Director of Operations (Water Revenue Bureau)

Mark Harvey started working with the City of Philadelphia in 1988. He has 28 years of service with the Department of Revenue's Water Revenue Bureau.

Mr. Harvey earned a BBA with a major in accounting from Temple University.

Mike Isard

Research Director

As Research Director, Mr. Isard directs and manages a research group within the Department of Revenue. This group applies advanced database methods and technology to taxpayer and water customer information.

Mr. Isard has been an employee of the City of Philadelphia since 1989. He has worked with the Controller's Office as an auditor and financial forecaster.

Mr. Isard is a licensed CPA who attended the University of Michigan. He holds a B.S. in Business Accounting from the State University of New York.